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OECD-Andorra-Peru

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OECD Updates Exchange Relationships for CbC Reports Including Activation by Andorra and Peru

The OECD has updated its webpage on activated exchange relationships for Country-by-Country (CbC) reports. The main updates include the activation of CbC exchange relationships under the Multilateral CbC Exchange Agreement by:

  • Andorra, with 45 jurisdictions as sending and 52 as receiving; and
  • Peru, with 41 jurisdictions as sending only.

The exchange relationships for Andorra are mostly for tax periods beginning on or after 1 January 2017, while the exchange relationships for Peru are activated for tax periods beginning on or after 1 January 2019.

Note – Peru signed the Multilateral Competent Authority Agreement on the exchange of Country-by-Country reports (CbC MCAA) on 9 November 2018, bringing the total number of signatories to 75.

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